Moving goods from Northern Ireland to Great Britain

There are two journeys for moving goods out of Northern Ireland and into Great Britain:

1. Direct; Northern Ireland to Great Britain
2. Indirect; Northern Ireland to Great Britain, via Ireland

From 1 January 2021, the process changed for moving goods directly from Northern Ireland (NI) to Great Britain (GB) or indirectly from NI to GB via Ireland.

Most goods moving directly from NI to GB will do not require an export declaration, but there are some limited exceptions where one is needed: 

• Under a customs special procedure in NI (including Transit) 
• In an authorised Temporary Storage Facility (TSF)
• On a list of goods for which special processes apply, based on specific binding international obligations on the UK and European Union (EU)  

The indirect movement of goods from NI to GB via Ireland requires an export declaration.

This guide shows the processes for direct movement of goods from NI to GB and Indirect movements of goods from NI to GB via Ireland.